material adj. 1.物質(zhì)的(opp. spiritual)。 2.身體上的,肉體上的;物欲的,追求實(shí)利的;卑俗的。 3.有形的,實(shí)體的;物質(zhì)性的。 4.重要的,實(shí)質(zhì)性的,必需的。 5. 【邏、哲】實(shí)質(zhì)上的,實(shí)體上的,內(nèi)容上的 (opp. formal);【法律】本質(zhì)的。 the material universe 物質(zhì)世界。 material civilization 物質(zhì)文明。 material comforts 使物質(zhì)生活舒適的東西〔食品、衣服等〕。 material pleasure 肉體的快樂。 material point 【理】質(zhì)點(diǎn)。 a material being 有形物。 material property 有形財(cái)產(chǎn)。 a very material difference 重大的差別。 a point material to one's argument 論證要點(diǎn)。 material element 要素。 be material to 對(duì)于…重要。 in material form 用具體的形式。 n. 材料,原料;(軍用)物資;織物,料子;資料;題材;素材;〔pl.〕必需品,用具;設(shè)備;品質(zhì);人材,人物。 building material(s) 建筑材料。 raw material(s) 原(材)料。 condemned material(s) 報(bào)廢器材。 material for a novel 小說素材。 writing materials 筆墨紙類,文具。
The verification has identified material misstatements in the reported emission reductions 核查對(duì)報(bào)告的減排發(fā)現(xiàn)實(shí)質(zhì)性的誤差。
In this case emission reductions with material misstatements shall be discounted based on the verifiers ex - post determination of the achieved emission reductions 在這種情況下,存在誤差的減排將從事前的確認(rèn)達(dá)到的減排量中予以扣除。
Those standards require that we plan and perofrm the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement 這些準(zhǔn)則要求我們計(jì)劃和執(zhí)行審計(jì)工作來財(cái)務(wù)報(bào)表是否無重大誤述獲得足夠的確信。
The procedures selected depend on the auditor ' s judgment , including the assessment of the risks of material misstatement of the financial statements , whether due to fraud or error 選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷,包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。
Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement 財(cái)務(wù)報(bào)表的使用者需要注冊(cè)會(huì)計(jì)師提供獨(dú)立公正的審計(jì)查核,以確信企業(yè)所編制的財(cái)務(wù)報(bào)表沒有重大的錯(cuò)報(bào)或漏報(bào)。
If the auditor considers there is a risk of material misstatement of the financial statements , specific procedures would need to be designed and performed to ensure that there is no material misstatement 如果審計(jì)人員認(rèn)為財(cái)務(wù)報(bào)告中存在重要的誤報(bào),就需要設(shè)計(jì)和進(jìn)行專門的程序來確保沒有重要的誤報(bào)。
The group ' s internal control system is designed to provide reasonable assurance against material misstatement or loss and to manage and eliminate risks of failure in operational systems and fulfillment of business objective 本集團(tuán)之內(nèi)部監(jiān)控系統(tǒng)旨在合理保證并無重大錯(cuò)誤陳述或損失,并且管理及消除管理系統(tǒng)出錯(cuò)及未完成商業(yè)目標(biāo)之風(fēng)險(xiǎn)。
The regularity auditor obtains a general understanding of environmental laws and regulations that could result in the material misstatement of the financial statements or which may have a fundamental impact on the operations of an entity 常規(guī)的審計(jì)人員要獲得能夠?qū)е仑?cái)務(wù)報(bào)告出現(xiàn)重要誤報(bào)或者對(duì)實(shí)體的運(yùn)營有根本沖擊的有關(guān)環(huán)境的法律和規(guī)章的總體理解。
Having acquired a sufficient knowledge of the business , the auditor assesses the risk of material misstatement in the financial statements . this would include the risk of misstatement due to environmental matters , namely environmental risk 獲取了充分的業(yè)務(wù)知識(shí),審計(jì)人員就可以評(píng)估財(cái)務(wù)報(bào)告中重要誤報(bào)的風(fēng)險(xiǎn),這包括由于環(huán)境問題導(dǎo)致的虛假報(bào)告,也就是環(huán)境的風(fēng)險(xiǎn)。
I planned and performed my audit so as to obtain all the information and explanations which i considered necessary in order to provide me with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement 我在策劃和進(jìn)行審計(jì)工作時(shí),均以取得一切我認(rèn)為必需的資料及解釋為目標(biāo),使我能獲得充分的憑證,就該等財(cái)務(wù)報(bào)表是否存有重要錯(cuò)誤陳述,作合理的確定。